Yield: about 500 g

71 g Sugar
21 g Water
227 g Almonds, blanched
7 g Butter
170 g Chocolate, tempered
Cocoa powder, as needed

Method:

Cook the sugar and water together in a heavy pot until it reaches the long thread stage (about 110°C). 

Add the almonds off heat and stir until the mass becomes sandy. Return to medium heat and stir constantly until the sugar caramelizes and the nuts are roasted. Add the butter off heat and stir to incorporate. Spread the almonds onto a silicone baking sheet or a marble slab that has been lightly oiled. Separate right away. 

When cool, put the almonds into a bowl and add about 1/3 of the tempered chocolate to them. Stir constantly until the nuts are coated and the chocolate has begun to set. Repeat with half of the remaining chocolate. When the chocolate has begun to set, add the remaining chocolate and stir. Just before the chocolate sets, sift cocoa powder onto the almonds to coat.